After section 10F of the Limited Partnerships Act 1907 (inserted by section 125 of this Act) insert -
"Power for HMRC to obtain accounts
10G Power for HMRC to obtain accounts
(1) HMRC may by notice in writing require the general partners in a limited partnership to -
(a) prepare accounts in accordance with regulations made by the Secretary of State for the purposes of this paragraph;
(b) deliver those accounts to HMRC, together with -
(i) an auditor's report prepared in accordance with regulations made by the Secretary of State for the purposes of this sub-paragraph;
(ii) such supporting evidence as may be required by regulations made by the Secretary of the State for the purposes of this sub-paragraph.
(2) A requirement under this section may specify -
(a) the period to which the accounts must relate;
(b) the form and manner in which the documents are to be delivered;
(c) the period within which they are to be delivered.
(3) HMRC may by notice in writing extend a period specified in a
…